G/L for two company code

Dear All,

We have Two different Company code with same Chart Of Account and same Controlling Area.

Now for two company code , All  G/L Account should be same or it should be different.

e.g  I have Bank , "State Bank Of India"  for both company code. I have created different bank id for both company code.

Now for same bank , Bank G/L account can be same or it should be same.

similarly, for cash journal , cash g/l can be same or different.

Likewise, for all other type of g/l , all g/l's can be same or different for different company code.

Regards

Swati Shah